KNOX, District Judge.
These are cross motions for summary judgment. The action is brought by the executors of the last will and testament of Louise B. Goldsmith, against the Collector of Internal Revenue, for the recovery of an additional estate tax of $11,855.92, and interest. The relief now sought relates to the first and second causes of action set forth in the complaint, and defendant has consented to a severance and separate trial of the third cause of action...
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